Please write the answers in a CLEAR and organized manner so it's easy to read

CH 1 Actuary and trustee reports indicate the following changes in the PBO and plan assets of Douglas-Roberts Industries during 2021: $ 28 million 25 polnts Prior service cost at Jan. 1, 2021, from plan amendment at the beginning of 2018 (amortization: $4 million per year) Net loss-AOCI at Jan.1, 2021 (previous losses exceeded previous gains) Average remaining service life of the active employee group Actuary's discount rate $170 million 10 years eBook Print (S in millions) PBO Beginning of 2021 Service cost Plan A53ets Beginning of 2021 Return on pia: 233e13, 8 $ (10expected) S700 56 5500 References Interest cost, 79 Loss (gain) on PBO Less: Retiree benefits (12) (33) $760 Cash contribution3 Less: Retiree benefits 163) $ 606 End of 2021 End of 20 21 Required: 1-a. Determine Douglas-Roberts's pension expense for 2021. 1-b, 2. to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. Complete this question by entering your answers in the tabs below. 1 Required: 1-a. Determine Douglas Roberts's pension expense for 2021. 1-b, 2 to 4. Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. 25 points Complete this question by entering your answers in the tabs below. eBook Req 1A Reg 1B and 2 to 4 Print References Determine Douglas-Roberts's pension expense for 2021. (Amounts to be deducted should be indicated with a minus sign. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) Pension Expense Pension expense $ 0 1 Req 1A Reg 1B and 2 to 4 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) ents View transaction list eBook Print Journal entry worksheet References 1 2 3 4 5 Record annual pension expense. Note: Enter debits before credits. Event General Journal Debit Credit 1 Reg 1A Reg 18 and 2 to 4 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) 5 oints View transaction list eBook Print Journal entry worksheet References Record the change in the PBO. Note: Enter debits before credits. Event General Journal Debit Credit 3 CI 1 Reg 1A Req 1B and 2 to 4 Prepare the appropriate journal entries to record the pension expense, to record any 2021 gains and losses, to record the cash contribution to plan assets and to record retiree benefits. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).) 25 points View transaction list e Book Print Journal entry worksheet References